Dr. Amrit Lai Mangal v. Union of India

62 Taxmann.com 310High Court2015#1968 most cited

What is Dr. Amrit Lai Mangal v. Union of India authority for?

Section 234E of the Income Tax Act, 1961, which levies a fee for delayed filing of TDS statements, is intra vires the Constitution. However, this fee cannot be levied for statements filed prior to June 1, 2015.

58

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Dr. Amrit Lai Mangal v. Union of India · section 234E · section 200(3) · fee for delayed TDS statement · intra vires · validity of section 234E · TDS processing · Punjab & Haryana High Court

Sections most often in play

Section 200(3)Section 200ASection 220(2)Section 234ESection 271HSection 154Section 194IASection 201(1)

Issues it is cited on

section 200a(1)(c)section 200a(1)section 206csection 272asection 200(3)section 206section 200asection 234esection 200tax deducted at sourcesection 20section 234

Judgments citing Dr. Amrit Lai Mangal v. Union of India

Supreme Transport Company, Indore vs. ITO TDS-II, Indore

In the result, all the appeals filed by the assessees are allowed

ITA 917/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.914 & 917/Ind/2024 Assessment Year: 2013-14 [Financial Year: 2012-13 / Q2-24Q & Q3-24Q) M/s. Supreme Transport ITO TDS-II, Company, Indore 201, Vikram Tower, बनाम/ Sneh Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAUFS5010N Assessee by Shri Subhash Chand Jain, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.10.2025 Date of Pronouncement 13.10.2025 आदेश/ O R D E R Per Bench: Feeling aggrieved by…

Supreme Transport Company, Indore vs. ITO TDS-II, Indore

In the result, all the appeals filed by the assessees are allowed

ITA 914/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.914 & 917/Ind/2024 Assessment Year: 2013-14 [Financial Year: 2012-13 / Q2-24Q & Q3-24Q) M/s. Supreme Transport ITO TDS-II, Company, Indore 201, Vikram Tower, बनाम/ Sneh Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAUFS5010N Assessee by Shri Subhash Chand Jain, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.10.2025 Date of Pronouncement 13.10.2025 आदेश/ O R D E R Per Bench: Feeling aggrieved by…

Surjit Memorial Educational Society, Ferozepur vs. Income Tax Officer Ward ( Exemptions), Amritsar

In the result, the appeal of the assessee bearing ITA No

ITA 189/ASR/2022[2015-16]Status: DisposedITAT Amritsar21 Aug 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 189/Asr/2022 Assessment Year: 2015-16 Surjit Memorial Educational Vs. Income Tax Officer Society C/o Jaswinder Singh (Exeptions),Ward- And Associates, C.A. 53, Street Amritsar, Punjab. No.1, Dhawan Colony, Ferozepur City, Punjab. [PAN:-AAFTS2153M] (Respondent) (Appellant) Appellant by None Respondent by Sh. Digvijai Kumar, Sr.DR. Date of Hearing 08.08.2023 Date of Pronouncement 21.08.2023 ORDER Per: Anikesh Banerjee, JM: The instant appeal of the ass…

Surjit Memorial Educational Society, Ferozepur vs. Income Tax Officer ( Exemptions ) Ward, Amritsar

In the result, the appeals of the assessee bearing ITA No

ITA 203/ASR/2022[2019-20]Status: DisposedITAT Amritsar13 Jun 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 200Section 200ASection 206CSection 234ESection 250o

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos.202 & 203/Asr/2022 Assessment Years: 2018-19& 2019-20 Surjit Memorial Educational Vs. ITO, (Exemption Ward), Society Vill. Amritsar. MalwalQuadimPiareana, Ferozepur, Punjab. (Respondent) [PAN:-AAFTS2153M] (Appellant) Appellant by None Respondent by Dr.Vedanshu Tripathi, Sr. DR Date of Hearing 22.05.2023 Date of Pronouncement 13.06.2023 ORDER Per:Anikesh Banerjee, JM: Both the instant appeals of the same assessee were filed against the order of the ld.…

Surjit Memorial Educational Society, Ferozepur vs. Income Tax Officer ( Exemptions ) Ward, Amritsar

In the result, the appeals of the assessee bearing ITA No

ITA 202/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 200Section 200ASection 206CSection 234ESection 250o

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos.202 & 203/Asr/2022 Assessment Years: 2018-19& 2019-20 Surjit Memorial Educational Vs. ITO, (Exemption Ward), Society Vill. Amritsar. MalwalQuadimPiareana, Ferozepur, Punjab. (Respondent) [PAN:-AAFTS2153M] (Appellant) Appellant by None Respondent by Dr.Vedanshu Tripathi, Sr. DR Date of Hearing 22.05.2023 Date of Pronouncement 13.06.2023 ORDER Per:Anikesh Banerjee, JM: Both the instant appeals of the same assessee were filed against the order of the ld.…

Assistant Garrison Engineering Independent Agartala, Agartala vs. DCIT, CPC-TDS, Ghaziabad

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 177/GTY/2020[2014-15 (FY 2013-14; Q-2-26Q)]Status: DisposedITAT Guwahati16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, “गुवाहाटी “ "यायपीठ गुवाहाटी IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI (Heard from Kolkata Benches through web-based video conferencing platform) ] ] BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 172/GTY/2020 Assessment Year: 2014-15 & I.T.A. No. 173/GTY/2020 Assessment Year: 2014-15 (F.Y. 2013-14; Q-1-26Q) Assistant Garrison Engineer DCIT, CPC – TDS, Ghaziabad Independent Agartala Vs Controller of Defence ACC Lichubagan Agartala – 799010 [TAN: SHLA02734 E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No.…

Assistant Garrison Engineering Independent Agartala, Agartala vs. DCIT, CPC-TDS, Ghaziabad

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 174/GTY/2020[2015-16 (FY 2014-15; Q-4-24Q)]Status: DisposedITAT Guwahati16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, “गुवाहाटी “ "यायपीठ गुवाहाटी IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI (Heard from Kolkata Benches through web-based video conferencing platform) ] ] BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 172/GTY/2020 Assessment Year: 2014-15 & I.T.A. No. 173/GTY/2020 Assessment Year: 2014-15 (F.Y. 2013-14; Q-1-26Q) Assistant Garrison Engineer DCIT, CPC – TDS, Ghaziabad Independent Agartala Vs Controller of Defence ACC Lichubagan Agartala – 799010 [TAN: SHLA02734 E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No.…

Assistant Garrison Engineering Independent Agartala, Agartala vs. DCIT, CPC-TDS, Ghaziabad

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 173/GTY/2020[2014-15(FY 2013-14;Q-1-26Q)]Status: DisposedITAT Guwahati16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, “गुवाहाटी “ "यायपीठ गुवाहाटी IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI (Heard from Kolkata Benches through web-based video conferencing platform) ] ] BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 172/GTY/2020 Assessment Year: 2014-15 & I.T.A. No. 173/GTY/2020 Assessment Year: 2014-15 (F.Y. 2013-14; Q-1-26Q) Assistant Garrison Engineer DCIT, CPC – TDS, Ghaziabad Independent Agartala Vs Controller of Defence ACC Lichubagan Agartala – 799010 [TAN: SHLA02734 E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No.…

Assistant Garrison Engineering Independent Agartala, Agartala vs. DCIT, CPC-TDS, Ghaziabad

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 172/GTY/2020[2014-15]Status: DisposedITAT Guwahati16 Nov 2022AY 2014-15

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, “गुवाहाटी “ "यायपीठ गुवाहाटी IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI (Heard from Kolkata Benches through web-based video conferencing platform) ] ] BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 172/GTY/2020 Assessment Year: 2014-15 & I.T.A. No. 173/GTY/2020 Assessment Year: 2014-15 (F.Y. 2013-14; Q-1-26Q) Assistant Garrison Engineer DCIT, CPC – TDS, Ghaziabad Independent Agartala Vs Controller of Defence ACC Lichubagan Agartala – 799010 [TAN: SHLA02734 E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No.…

Madhyanchal Gramin Bank, Tendukheda Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 77/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Mandi Road Nowgong Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 76/JAB/2022[2013-14]Status: DisposedITAT Jabalpur13 Sept 2022AY 2013-14

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Buxwaha Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 75/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Kishangarh Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 74/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Pipat Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 73/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Gourihar Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 72/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Barigarh Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 71/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Maharajpur Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 70/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Tattam Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 69/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Chhatarpur Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 68/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Laundi Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 67/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…